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煤炭总承包是继城市经济体制改革,扩权放权后出现的改革形式,是当前改革的热点。它简便易行,容易接受,能调动职工的积极性,从而有收到显著经济效益的特点。但它不能从根本上克服传统体制的弊病和国家“所有权虚置”等弊端,所以只能是两权分离的初步。好在总承包确认“包死基数,超收自留”的原则,这是对企业自留资金所有权的承认,这就逻辑地引出了资产结构二元化,为投资主体多元化提供了机会,为企业达到真正的两权分离,注入了新的活力。它不但可解决国家独家投资而扩大公有制,而且也解决了“所有权虚置”等问题,是促进四化建设的有效途径。
The general contracting of coal is the form of reform after the reform of the urban economic system, the expansion of power, and the devolution of power, and is the hot spot of current reforms. It is simple, easy to accept, can mobilize the enthusiasm of employees, and thus has the characteristics of receiving significant economic benefits. However, it cannot fundamentally overcome the shortcomings of the traditional system and the drawbacks of the country’s “false ownership”, so it can only be an initial separation of the two powers. Fortunately, general contracting confirms the principle of “bold-base, over-received and self-retained”. This is the recognition of the ownership of corporate retained funds. This logically leads to the dualization of asset structure and provides an opportunity for the diversification of investment entities. Enterprises have achieved a true separation of powers and injected new vitality. It can not only solve the country’s exclusive investment and expand the public ownership system, but also solve the problems such as “false ownership” and is an effective way to promote the development of the four modernizations.